Abstract

This study explains one of the topics of contemporary theme of intellectual capital, which focuses on energy innovation and creativity which is presented in the workers of the organization, which has the role in the prosperity of organizations as a result of considering it a competitive advantage ,great wealth and workers for staying it. which Makes the development of intellectual capital urgent demand in the presence of the organization in a rapidly changing environment. .This study aims to highlight the role of the accounting measurement of intellectual capital in the organization's performance through hypothesis testing, namely:
1. There is no statistically significant relationship between investment in intellectual capital and performance this size had been measured its productivity investment.
2. There is no statistically significant relationship between the intangible value of the organization (goodwill) and value-added intellectual coefficient.
This study applied to a sample of 10 banks from private banks operating in Iraq, by using financial reports for the years from (2006-2011), has been tested these hypotheses by statistical program SPSS using (test t) at the 5% level of significance. The results were rejecting the hypotheses stressing the importance of intellectual capital metrics in evaluating the performance of the organization.